DLUHOŠOVÁ Dana VSB - Technical University of Ostrava

Spoluautoři ZMEŠKAL Zdeněk

There is in the paper investigated problem of the deviation analysis application in decomposition of non-linear company value measure on the two-phase discounted method basis. Particular methods of the deviation analysis are described: gradual change method, method of deviation with residuals, logarithmic method, functional method, integral method. Methods of company valuation are described. Illustrative example of the company value deviation analysis by the integral method is presented. Acknowledgement This paper has been elaborated in the framework of the IT4Innovations Centre of Excellence project, reg. no. CZ.1.05/1.1.00/02.0070 supported by Operational Programme 'Research and Development for Innovations’ funded by Structural Funds of the European Union and state budget of the Czech Republic. The research was supported by the European Social Fund within the project CZ.1.07/2.3.00/20.0296 as well.